The Influence of Human Resource Competency, Use of Information Technology, Government Internal Control System and Use of Siskeudes on Accountability of Village Fund Management in Sedati District

Ayonda Hayyuani, Muhammad Taufiq Hidayat, Accounting
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Abstract

The aim of this research is to examine the influence of human resource competence, use of information technology, government internal control system (SPIP) and use of SISKEUDES on accountability in village fund management, especially in villages in Sedati District. The method used in this research is a quantitative method with a population of 16 villages in Sedati District, while the sample is 9 villages in Sedati District. The test uses the Statistical Product and Service Solution (SPSS 22) application with multiple linear regression analysis, t test, f test and coefficient of determination (R2) test. The results of the research show that Human Resource Competency, Use of Information Technology, Government Internal Control System (SPIP) and Use of SISKEUDES have a significant positive effect on accountability in village fund management.
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人力资源能力、信息技术的使用、政府内部控制制度和 Siskeudes 的使用对 Sedati 地区村级资金管理问责制的影响
本研究旨在探讨人力资源能力、信息技术的使用、政府内部控制系统(SPIP)和 SISKEUDES 的使用对村级资金管理问责制的影响,尤其是对 Sedati 地区村庄的影响。本研究采用定量方法,研究对象为色达提县的 16 个村庄,样本为色达提县的 9 个村庄。测试使用了统计产品和服务解决方案(SPSS 22)应用程序,并进行了多元线性回归分析、t 检验、f 检验和判定系数(R2)检验。研究结果表明,人力资源能力、信息技术的使用、政府内部控制系统(SPIP)和 SISKEUDES 的使用对村级资金管理问责制有显著的积极影响。
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